This is the order of battle for the ground campaign in the Gulf War between Coalition Forces[1] and Iraqi Forces[2] between 24–28 February 1991. The order that they are listed in are from west to east. Iraqi units that were not in the Kuwaiti Theater of Operations are excluded from this list. Some Iraqi divisions remained un-identified by American intelligence and a number of the details of the Iraqi order of battle are in dispute among various authoritative sources.